Amendment status not verified — confirm the current text below against the official source.
Liability to obtain registration and to furnish information by certain agent: (1) Every person who Act as a clearing or forwarding house or agency, transporting agency, shipping agent, shipping-out agency or steamer agency or air-cargo agency engaged in the business of transporting taxable goods in the state shall: (a) Get itself or himself registered in such manner as may be prescribed; and (b) Submit to the authority prescribed in this behalf, return as may be prescribed, of all taxable goods cleared, forwarded, transported or shipped by it or him (2) The authority prescribed in this behalf shall have the power to call for and examine the books of account or other documents in the possession -84- of such of such person or agency with a view to verify the correctness of the return submitted. (3) Nothing contained in this Section shall apply to any State Government or the Central Government.